2024-VIL-1327-RAJ
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SGST High Court Cases

GST - Rule 96 of the CGST Rules, 2017 - Territorial Jurisdiction, IGST Refund on export of goods which are exported from Mundra Sez Port, Tuticorin Port, Kattupalli, Nhava Sheva Port – Rejection of refund on the ground that the petitioner had claimed a higher rate of duty drawback due to a human error - The petitioner, registered with the Rajasthan GST Authorities, filed writ petition before the High Court of Judicature for Rajasthan seeking directions to the respondents to issue the refund of IGST along with interest - Whether the High Court of Judicature for Rajasthan has territorial jurisdiction to entertain the writ petition – HELD - the High Court of Judicature for Rajasthan, Bench at Jaipur, does not have territorial jurisdiction to entertain the writ petition - the goods were exported from ports located outside the State of Rajasthan and the application for refund is to be dealt with by the Customs Authorities at the relevant port of export - The Court relies on the Supreme Court's decisions in Union of India & Ors. v. Adani Exports Limited & Anr. and State of Goa v. Summit Online Trade Solutions Private Ltd. & Ors., which held that the cause of action for a writ petition must have a nexus or relevance with the dispute involved and the facts pleaded must have a connection with the relief sought - the petitioner's registration with the Rajasthan GST Authorities and having a permanent establishment in Rajasthan do not give rise to a cause of action in Rajasthan for the non-grant of refund by the Customs Authorities at the ports from where the goods were exported - In absence of any pleadings for cause of action or part of cause of action accruing in State of Rajasthan for non grant of refund and in view of the fact that the application for refund was made at the ports for exports and the claim is to be dealt by the Customs Authorities of the Port, the writ petition is dismissed for want of territorial jurisdiction
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